GST on Frozen Peas Storage: Uttarakhand AAR Rejects Repeated Ruling Request

In re Stellar Cold Chain Inc (GST AAR Uttarakhand) Background: M/s Stellar Cold Chain Inc., a registered partnership firm, is in the business of providing cold storage services for frozen peas. The company’s clients (bailors) process fresh peas by shelling, boiling (blanching), cooling, and freezing them to -18°C or below. These processed peas are then stored in Stellar Cold Chain’s facility. The core issue before the Goods and Services Tax (GST) Authority for Advance Ruling (AAR), Uttarakhand, was whether the services of storing these frozen peas are exempt from GST. The Applicant&#...